Pearl E$.$ White Orthodontist specializes in correcting misaligned teeth. During $2026,$ Pearl provides services on account of $$590,000.$ Of this amount, $$80,000$ remains receivable at the end of the year. An aging schedule as of December $31,2026,$ is provided below.

Age GroupAmount ReceivableEstimated Percent UncollectibleNot yet due$ $40,0004\%0$ to $90$ days past due$16,00020\%91$ to $180$ days past due$11,00025\%$More than $180$ days past due$13,00080\%$Total$ $80,000$

Required:

Calculate the allowance for uncollectible accounts.

Calculate bad debt expense for $2026,$ assuming the balance of Allowance for Uncollectible Accounts before adjustment is $$5,000($positive$,$ credit balance$).$

On July $19,2027,$ a customer$$s account balance of $$8,000$ is written off as uncollectible. Show the financial statement effects of this write$-$off.